甘肃省考生报名的缴费方式有哪些？应当注意什么问题？

发布时间：2020-01-10

ACCA考试是一个报名门槛较低但考试规定及其严格的考试，其证书的含金量和社会认可度吸引着众多的学子和公职人员不约而同地报考。在报考的时候不要忘了最重要的事情，就是缴费!那么缴费流程又是怎样的呢？且随51题库考试学习网一起去了解了解，建议收藏哦。

ACCA协会官方规定，即使申请免考通过，免考的几门科目要等同于需考试的科目，需要交与考试费相等的免考费。

在收到ACCA寄来的免试通知后尽快缴纳，若收到时间与考试报名时间比较接近，也可以与考试费一起缴纳。不用一次性交清的，注册报名时只需交注册费(按当年费用标准)，以后收到ACCA寄来付费通知(如免试费、年费、考试费)时，再逐项交纳。如果只是免试费的话是不着急的,完全可以和你下次的考试费用一起缴纳,一般同一年度里就行。

缴费流程：

1.登录ACCA官网www.accaglobal.com点击My ACCA

2、输入自己的7位ACCA ID和密码，点击Sign in to MY ACCA

3、在左边菜单中点击ACCOUNT ADMINISTRATION并选择Fees，payments and Print Receipts 4、页面跳转后选择需要付款的选项(Annual Subscription Fee-Sub Fee)在前面小方框里打√最后点击上方的Pay键

若ACCOUNT BALANCE数值为0，即表示年费账单还未生成，可以过几天再登录账户查看

5、点击后生成缴款页确认需要缴款的数额是否正确然后再次点击Pay键

注意事项：现在ACCA官网已开通支付宝支付方式，但用支付宝会存在支付不成功的风险，如果支付不成功，款项会被退回到自己的账户中，需要重新支付，请大家不要慌!

6、交付后会生成以下页面如需ACCA考试缴费发票可点击下方Print Receipt按钮

7、点击下方Continue后回到TRANSACTIONS SUMMARY如看到Account Balance显示0.00即为缴费成功(如果显示为95，可以刷新一下试试;刷新无效的，等两天再查看自己的账户，如果还是95即缴费失败，请重新支付，第一次付款会原路退回自己的账户里)

温馨提示：如果过了最后缴费期限，那么当年算没有交年费，你将面临ACCA账户被冻结的影响，已经成为会员也无法再以ACCA会员作为对外称呼，也无法参加ACCA考试，会直接影响你的考试进度的，不过别担心，你只需要邮件联系官方，开通付费窗口，从付费窗口将之前没有交的年费重新支付，另外还要支付一定数额的罚金，罚金数目与未缴纳年费的年数有关，具体费用由官方界定。全部完成以后被冻结的会员将重新获得ACCA会员的头衔

每年的ACCA年费是在一月几号前要交掉呢?还是每年交年费之前会来信通知啊

答：“学员和会员一样都要交年费，每一年的年费都应该在前一年的12月31号前结清，当然晚一点也没关系，不过不交年费的话ACCA会除名，并且根本没资格参加下次考试”

看到这里，相信大家对ACCA考试的缴费也有了一定的了解，希望这些消息能对初次报考ACCA的同学有些许的帮助，51题库考试学习网提前预祝大家顺利通过考试！

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,

have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operation

under the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitment

consultancy which specialises in food sector appointments. Homeland has very high unemployment and the vast

majority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on

1 January 2008.

The following information is available:

(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) which

owns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliers

of the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reduce

the costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.

(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.

(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% on

all sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of the

remaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they are

delivered into SFG’s supermarkets.

(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. All

sandwiches are made by hand.

(5) Packaging and labelling costs amount to $0·15 per sandwich.

(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads include

all wages and salaries costs as all employees are subject to fixed term employment contracts.

(7) Distribution costs are expected to amount to 8% of HSC’s revenue.

(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, although

he is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits

(assuming that all other revenue/cost data remains unchanged).

(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.

The directors are now considering investing in an enterprise resource planning system (ERPS).

Required:

(a) Using only the above information, show how the finance director of HSC reached his conclusion regarding

the expected sales margin and also state whether he was correct to be concerned about an increase in the

price of ingredients. (5 marks)

正确答案：

 

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

(ii) the directors agree to disclose the note. (4 marks)

正确答案：
(ii) If the directors agree to disclose the note, it should be reviewed by the auditors to ensure that it is sufficiently detailed.
In evaluating the adequacy of the disclosure in the note, the auditor should consider whether the disclosure explicitly
draws the reader’s attention to the possibility that the entity may not be able to continue as a going concern in the
foreseeable future. The note should include a description of conditions giving rise to significant doubt, and the directors’
plans to deal with the conditions. If the note provided contains adequate information then there is no breach of financial
reporting standards, and so no disagreement with the directors.
If the disclosure is considered adequate, then the opinion should not be qualified. The auditors should consider a
modification by adding an emphasis of matter paragraph to highlight the existence of the material uncertainties, and to
draw attention to the note to the financial statements. The emphasis of matter paragraph should firstly contain a brief
description of the uncertainties, and also refer explicitly to the note to the financial statements where the situation has
been fully described. The emphasis of matter paragraph should re-iterate that the audit opinion is not qualified.
However, it could be the case that a note has been given in the financial statements, but that the details are inadequate
and do not fully explain the significant uncertainties affecting the going concern status of the company. In this situation
the auditors should express a qualified opinion, disagreeing with the preparation of the financial statements, as the
disclosure requirements of IAS 1 have not been followed.

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